skip to content
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries. Preview this item
ClosePreview this item
Checking...

Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.

Author: Alain Laurin; Giovanni Majnoni; World Bank.
Publisher: Washington, D.C. : World Bank, ©2003.
Series: World Bank working paper, no. 1.; World Bank e-Library.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Summary:
This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. It covers classification of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, restructured troubled loans, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards,  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Genre/Form: Electronic books
Additional Physical Format: Print version:
Bank loan classification and provisioning practices in selected developed and emerging countries.
Washington, D.C. : World Bank, ©2003
(DLC) 2002044948
(OCoLC)51264610
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Alain Laurin; Giovanni Majnoni; World Bank.
ISBN: 9780821353974 0821353977 058546331X 9780585463315 6610085943 9786610085941 0821353985 9780821353981
OCLC Number: 52938644
Description: 1 online resource (ix, 50 pages).
Contents: 1. Introduction --
2. Regulatory and Supervisory Authority --
3. Loan Classification --
4. Classification of Multiple Loans --
5. Guarantees and Collateral --
6. Loan Reviews by Banks --
7. Classification of Restructured Troubled Loans --
8. Provisioning Issues --
9. Monitoring and Enforcement --
10. The Tax Treatment of Loan Loss Provisions --
11. Disclosure --
12. The Role of External Auditors --
13. Conclusion.
Series Title: World Bank working paper, no. 1.; World Bank e-Library.
More information:

Abstract:

This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group in 2001. It covers classification of  Read more...

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/52938644> # Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
    a schema:Book, schema:CreativeWork, schema:MediaObject ;
    library:oclcnum "52938644" ;
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1117988261#Place/washington_d_c> ; # Washington, D.C.
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/dcu> ;
    rdfs:comment "Unknown 'gen' value: igp" ;
    schema:about <http://experiment.worldcat.org/entity/work/data/1117988261#Topic/bankkredit> ; # Bankkredit
    schema:about <http://experiment.worldcat.org/entity/work/data/1117988261#Topic/prets_bancaires_pays_industrialises_evaluation> ; # Prêts bancaires--Pays industrialisés--Évaluation
    schema:about <http://experiment.worldcat.org/entity/work/data/1117988261#Topic/business_&_economics_banks_&_banking> ; # BUSINESS & ECONOMICS--Banks & Banking
    schema:about <http://experiment.worldcat.org/entity/work/data/1117988261#Topic/prets_bancaires_nouveaux_pays_industrialises_evaluation> ; # Prêts bancaires--Nouveaux pays industrialisés--Évaluation
    schema:about <http://experiment.worldcat.org/entity/work/data/1117988261#Place/entwicklungslander> ; # Entwicklungsländer
    schema:about <http://id.worldcat.org/fast/826710> ; # Bank loans--Evaluation
    schema:about <http://experiment.worldcat.org/entity/work/data/1117988261#Topic/bank_loans_developing_countries_evaluation> ; # Bank loans--Developing countries--Evaluation
    schema:about <http://dewey.info/class/332.1753091724/e21/> ;
    schema:about <http://id.worldcat.org/fast/1242969> ; # Developing countries.
    schema:bookFormat schema:EBook ;
    schema:contributor <http://viaf.org/viaf/14136322> ; # Alain Laurin
    schema:contributor <http://viaf.org/viaf/69164651> ; # Giovanni Majnoni
    schema:contributor <http://viaf.org/viaf/271359876> ; # World Bank.
    schema:copyrightYear "2003" ;
    schema:datePublished "2003" ;
    schema:description "1. Introduction -- 2. Regulatory and Supervisory Authority -- 3. Loan Classification -- 4. Classification of Multiple Loans -- 5. Guarantees and Collateral -- 6. Loan Reviews by Banks -- 7. Classification of Restructured Troubled Loans -- 8. Provisioning Issues -- 9. Monitoring and Enforcement -- 10. The Tax Treatment of Loan Loss Provisions -- 11. Disclosure -- 12. The Role of External Auditors -- 13. Conclusion."@en ;
    schema:description "This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. It covers classification of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, restructured troubled loans, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and external auditors' role. Differences in provisioning and classification approaches have often made a comparison of bank and banking system weaknesses across regulatory regimes difficult, and such differences have made peer pressure and market discipline less effective. Poor classification and provisioning practices have led to solvency ratios that gave a false sense of security, as occurred as financial system failed in the 1990s."@en ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/1117988261> ;
    schema:genre "Electronic books"@en ;
    schema:genre "Government publication"@en ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/1117988261#Series/world_bank_e_library> ; # World Bank e-Library.
    schema:isPartOf <http://worldcat.org/issn/1726-5878> ; # World Bank working paper ;
    schema:isSimilarTo <http://www.worldcat.org/oclc/51264610> ;
    schema:name "Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries."@en ;
    schema:productID "52938644" ;
    schema:publication <http://www.worldcat.org/title/-/oclc/52938644#PublicationEvent/washington_d_c_world_bank_2003> ;
    schema:publisher <http://experiment.worldcat.org/entity/work/data/1117988261#Agent/world_bank> ; # World Bank
    schema:url <http://books.google.com/books?id=GPSRAAAAIAAJ> ;
    schema:url <http://www.worldbank.icebox.ingenta.com/content/wb/1189> ;
    schema:url <http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=87315> ;
    schema:url <http://elibrary.worldbank.org/doi/book/10.1596/978-0-8213-5397-4> ;
    schema:url <http://www.myilibrary.com?id=8594> ;
    schema:url <http://dx.doi.org/10.1596/978-0-8213-5397-4> ;
    schema:url <http://public.eblib.com/choice/publicfullrecord.aspx?p=3050578> ;
    schema:url <http://ebookcentral.proquest.com/lib/warw/detail.action?docID=3050578> ;
    schema:url <http://www.myilibrary.com?id=8594&ref=toc> ;
    schema:url <http://catdir.loc.gov/catdir/toc/fy036/2002044948.html> ;
    schema:url <http://ebookcentral.proquest.com/lib/columbia/detail.action?docID=3050578> ;
    schema:url <http://elibrary.worldbank.org/content/book/9780821353974> ;
    schema:url <http://public.ebookcentral.proquest.com/choice/publicfullrecord.aspx?p=3050578> ;
    schema:url <http://site.ebrary.com/id/10040032> ;
    schema:url <http://documents.worldbank.org/record?docid=000094946_03061104024591> ;
    schema:workExample <http://worldcat.org/isbn/9780821353974> ;
    schema:workExample <http://worldcat.org/isbn/9780585463315> ;
    schema:workExample <http://worldcat.org/isbn/9780821353981> ;
    schema:workExample <http://worldcat.org/isbn/9786610085941> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/52938644> ;
    .


Related Entities

<http://dx.doi.org/10.1596/978-0-8213-5397-4>
    rdfs:comment "World Bank eLibrary" ;
    .

<http://elibrary.worldbank.org/content/book/9780821353974>
    rdfs:comment "Full text available from World Bank e-Library" ;
    .

<http://elibrary.worldbank.org/doi/book/10.1596/978-0-8213-5397-4>
    rdfs:comment "St. Augustine Campus Access" ;
    .

<http://experiment.worldcat.org/entity/work/data/1117988261#Place/entwicklungslander> # Entwicklungsländer
    a schema:Place ;
    schema:name "Entwicklungsländer" ;
    .

<http://experiment.worldcat.org/entity/work/data/1117988261#Place/washington_d_c> # Washington, D.C.
    a schema:Place ;
    schema:name "Washington, D.C." ;
    .

<http://experiment.worldcat.org/entity/work/data/1117988261#Series/world_bank_e_library> # World Bank e-Library.
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/52938644> ; # Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
    schema:name "World Bank e-Library." ;
    .

<http://experiment.worldcat.org/entity/work/data/1117988261#Topic/bank_loans_developing_countries_evaluation> # Bank loans--Developing countries--Evaluation
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh85011575> ;
    schema:name "Bank loans--Developing countries--Evaluation"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1117988261#Topic/business_&_economics_banks_&_banking> # BUSINESS & ECONOMICS--Banks & Banking
    a schema:Intangible ;
    schema:name "BUSINESS & ECONOMICS--Banks & Banking"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1117988261#Topic/prets_bancaires_nouveaux_pays_industrialises_evaluation> # Prêts bancaires--Nouveaux pays industrialisés--Évaluation
    a schema:Intangible ;
    schema:name "Prêts bancaires--Nouveaux pays industrialisés--Évaluation"@fr ;
    .

<http://experiment.worldcat.org/entity/work/data/1117988261#Topic/prets_bancaires_pays_industrialises_evaluation> # Prêts bancaires--Pays industrialisés--Évaluation
    a schema:Intangible ;
    schema:name "Prêts bancaires--Pays industrialisés--Évaluation"@fr ;
    .

<http://id.worldcat.org/fast/1242969> # Developing countries.
    a schema:Place ;
    schema:name "Developing countries." ;
    .

<http://id.worldcat.org/fast/826710> # Bank loans--Evaluation
    a schema:Intangible ;
    schema:name "Bank loans--Evaluation"@en ;
    .

<http://viaf.org/viaf/14136322> # Alain Laurin
    a schema:Person ;
    schema:birthDate "1958" ;
    schema:familyName "Laurin" ;
    schema:givenName "Alain" ;
    schema:name "Alain Laurin" ;
    .

<http://viaf.org/viaf/271359876> # World Bank.
    a schema:Organization ;
    schema:name "World Bank." ;
    .

<http://viaf.org/viaf/69164651> # Giovanni Majnoni
    a schema:Person ;
    schema:familyName "Majnoni" ;
    schema:givenName "Giovanni" ;
    schema:name "Giovanni Majnoni" ;
    .

<http://worldcat.org/isbn/9780585463315>
    a schema:ProductModel ;
    schema:isbn "058546331X" ;
    schema:isbn "9780585463315" ;
    .

<http://worldcat.org/isbn/9780821353974>
    a schema:ProductModel ;
    schema:isbn "0821353977" ;
    schema:isbn "9780821353974" ;
    .

<http://worldcat.org/isbn/9780821353981>
    a schema:ProductModel ;
    schema:isbn "0821353985" ;
    schema:isbn "9780821353981" ;
    .

<http://worldcat.org/isbn/9786610085941>
    a schema:ProductModel ;
    schema:isbn "6610085943" ;
    schema:isbn "9786610085941" ;
    .

<http://worldcat.org/issn/1726-5878> # World Bank working paper ;
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/52938644> ; # Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
    schema:issn "1726-5878" ;
    schema:name "World Bank working paper ;" ;
    schema:name "World Bank working paper," ;
    .

<http://www.worldcat.org/oclc/51264610>
    a schema:CreativeWork ;
    rdfs:label "Bank loan classification and provisioning practices in selected developed and emerging countries." ;
    schema:description "Print version:" ;
    schema:isSimilarTo <http://www.worldcat.org/oclc/52938644> ; # Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
    .

<http://www.worldcat.org/title/-/oclc/52938644>
    a genont:InformationResource, genont:ContentTypeGenericResource ;
    schema:about <http://www.worldcat.org/oclc/52938644> ; # Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.
    schema:dateModified "2018-01-05" ;
    void:inDataset <http://purl.oclc.org/dataset/WorldCat> ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.